Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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The HC remanded the matter for de novo adjudication, directing recalculation of interest only on belated tax payment by comparing the delay against monthly tax payment timelines under s.39 and returns filed in GSTR-3B, and by taking into account the debit entry dated 19.12.2022. The petitioner must, within 30 days of receipt of the order, file documentary certificates substantiating entitlement to the claimed balance of input tax credit. Thereafter the respondent shall adjudicate and pass final orders on merits after affording the petitioner an opportunity of hearing. The petition is disposed of.
The HC remanded the matter for de novo adjudication, directing recalculation of interest only on belated tax payment by comparing the delay against monthly tax payment timelines under s.39 and returns filed in GSTR-3B, and by taking into account the debit entry dated 19.12.2022. The petitioner must, within 30 days of receipt of the order, file documentary certificates substantiating entitlement to the claimed balance of input tax credit. Thereafter the respondent shall adjudicate and pass final orders on merits after affording the petitioner an opportunity of hearing. The petition is disposed of.
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